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101 records in EU in 2011

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,153United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62010CJ0421decided

Judgment of the Court (Fifth Chamber) of 6 October 2011.#Finanzamt Deggendorf v Markus Stoppelkamp.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#VAT - Sixth Directive - Article 21(1)(b) - Determination of the place of reference for tax purposes - Services provided by a supplier residing in the same country as the customer but having established the seat of his economic activities in another country - Concept of ‘taxable person established abroad’.#Case C-421/10.

European Union · Court of Justice of the European Union · 6 October 2011

Report· CCCELEX 62010CC0318decided

Opinion of Advocate General Cruz Villalón delivered on 29 September 2011.#Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge.#Reference for a preliminary ruling from the Cour de cassation (Belgium).#Freedom to provide services — Tax legislation — Deduction as business expenses of expenses incurred as payment for the provision of services — Expenses incurred in relation to a service provider established in another Member State in which that provider is not subject to tax on income or is subject there to a tax regime which is appreciably more advantageous — Deductibility conditional upon the provision of proof of the genuine and proper nature of the services and the normal nature of the related payments — Obstacle — Justification — Combating tax evasion and avoidance — Effectiveness of fiscal supervision — Balanced allocation between Member States of the power to impose taxes — Proportionality.#Case C‑318/10.

European Union · Court of Justice of the European Union · 29 September 2011

Record· CJCELEX 62010CJ0387decided

Judgment of the Court (Seventh Chamber) of 29 September 2011.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations - Freedom to provide services - Legislation of a Member State concerning investment funds and real property investment funds - Evidence relating to revenue regarded as distributed - Evidence provided by way of a tax representative - 'National' financial institutions and business trustees recognised as tax representatives.#Case C-387/10.

European Union · Court of Justice of the European Union · 29 September 2011

Record· FOCELEX 62008FO0055decided

ORDER OF THE CIVIL SERVICE TRIBUNAL (Full Court) 27 September 2011.#Carlo De Nicola v European Investment Bank (EIB).#Civil service – Procedure – Taxation of costs – Recoverable costs – Essential costs – Fees paid by an institution to its lawyer – Obligation for an unsuccessful applicant to pay those fees – Principle of equal treatment – Effective judicial protection – Conditions.#Case F‑55/08 DEP.

European Union · Court of Justice of the European Union · 27 September 2011

Record· CJCELEX 62009CJ0310decided

Judgment of the Court (First Chamber) of 15 September 2011.#Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA.#Reference for a preliminary ruling: Conseil d'État - France.#Free movement of capital - Tax treatment of dividends - National rules conferring a tax credit in respect of dividends distributed by resident subsidiaries of parent companies - Refusal to grant a tax credit in respect of dividends distributed by non-resident subsidiaries - Redistribution of dividends by the parent company to its shareholders - Setting off the tax credit against the advance payment payable by the parent company at the time of redistribution - Refusal to reimburse the advance payment made by the parent company - Unjust enrichment - Evidence required regarding the taxation of non-resident subsidiaries.#Case C-310/09.

European Union · Court of Justice of the European Union · 15 September 2011

Record· CJCELEX 62010CJ0180decided

Judgment of the Court (Second Chamber) of 15 September 2011.#Jarosław Słaby v Minister Finansów (C-180/10) and Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie (C-181/10).#References for a preliminary ruling: Naczelny Sąd Administracyjny - Poland.#Taxation - Value added tax - Directive 2006/112/EC - Meaning of taxable person - Sale of building land - Articles 9, 12 and 16 - No deduction of input VAT.#Joined cases C-180/10 and C-181/10.

European Union · Court of Justice of the European Union · 15 September 2011

Report· CCCELEX 62010CC0427decided

Opinion of Mr Advocate General Mazák delivered on 15 September 2011.#Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#VAT - Recovery of VAT paid but not due - National legislation under which actions may be brought for the recovery of sums paid but not due, before different courts and subject to different time-limits, depending on whether the claimant is the recipient of the services or their supplier - Possibility for the recipient to claim a VAT refund from the supplier after the expiry of the time-limits within which the supplier is able to bring an action against the tax authority - Principle of effectiveness.#Case C-427/10.

European Union · Court of Justice of the European Union · 15 September 2011

Record· CJCELEX 62010CJ0240decided

Judgment of the Court (Fourth Chamber) of 15 September 2011.#Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III.#Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany.#Free movement of persons - Non-discrimination and citizenship of the Union - Income tax - Taking into account expatriation allowances in calculating a tax rate applicable to other revenue applying a progressive tax scale - Taking into account allowances granted to civil servants of another Member State exercising their functions on national territory - Disregarding allowances granted to national civil servants exercising their functions outside national territory - Comparability.#Case C-240/10.

European Union · Court of Justice of the European Union · 15 September 2011

Report· CCCELEX 62010CC0280decided

Opinion of Advocate General Cruz Villalón delivered on 15 September 2011.#Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu.#Reference for a preliminary ruling from the Naczelny Sąd Administracyjny.#VAT — Directive 2006/112/EC — Articles 9, 168, 169 and 178 — Deduction of input tax paid in respect of transactions conducted with a view to carrying out planned economic activity — Purchase of land by the partners of a partnership — Invoices drawn up prior to registration of the partnership seeking the deduction.#Case C‑280/10.

European Union · Court of Justice of the European Union · 15 September 2011

Record· CJCELEX 62010CJ0132decided

Judgment of the Court (Second Chamber) of 15 September 2011.#Olivier Halley, Julie Halley and Marie Halley v Belgische Staat.#Reference for a preliminary ruling: Rechtbank van eerste aanleg te Leuven - Belgium.#Direct taxation - Free movement of capital - Article 63 TFEU - Inheritance tax on registered shares - Limitation period for the valuation of shares in non-resident companies longer than that applicable for resident companies - Restriction - Justification.#Case C-132/10.

European Union · Court of Justice of the European Union · 15 September 2011

Record· CJCELEX 62008CJ0078decided

Judgment of the Court (First Chamber) of 8 September 2011.#Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Paint Graphos Soc. coop. arl (C-78/08), Adige Carni Soc. coop. arl, in liquidation v Agenzia delle Entrate and Ministero dell’Economia e delle Finanze (C-79/08) and Ministero delle Finanze v Michele Franchetto (C-80/08).#References for a preliminary ruling: Corte suprema di cassazione - Italy.#Reference for a preliminary ruling - Admissibility - State aid - Tax advantages granted to cooperative societies - Categorisation as State aid within the meaning of Article 87 EC - Compatibility with the common market - Conditions.#Joined cases C-78/08 to C-80/08.

European Union · Court of Justice of the European Union · 8 September 2011

Report· CCCELEX 62010CC0371decided

Opinion of Advocate General Kokott delivered on 8 September 2011.#National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam.#Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands.#Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated - Freedom of establishment - Article 49 TFEU - Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States - Determination of the amount of tax at the time of the transfer of the place of management - Immediate recovery of the tax - Proportionality.#Case C-371/10.

European Union · Court of Justice of the European Union · 8 September 2011

Report· CCCELEX 62010CC0434decided

Opinion of Mr Advocate General Mengozzi delivered on 6 September 2011.#Petar Aladzhov v Zamestnik director na Stolichna direktsia na vatreshnite raboti kam Ministerstvo na vatreshnite raboti.#Reference for a preliminary ruling: Administrativen sad Sofia-grad - Bulgaria.#Freedom of movement of a Union citizen - Directive 2004/38/EC - Prohibition on leaving national territory because of non-payment of a tax liability - Whether measure can be justified on grounds of public policy.#Case C-434/10.

European Union · Court of Justice of the European Union · 6 September 2011

Record· CJCELEX 62010CJ0274decided

Judgment of the Court (Third Chamber) of 28 July 2011.#European Commission v Republic of Hungary.#Failure of a Member State to fulfil obligations - Taxation - VAT - Directive 2006/112/EC - Right to deduct - Procedures for exercise - Article 183 - National legislation allowing the refund of VAT excess only if it exceeds the amount of input tax corresponding to transactions not yet paid for.#Case C-274/10.

European Union · Court of Justice of the European Union · 28 July 2011

Record· CJCELEX 62010CJ0270decided

Judgment of the Court (Fifth Chamber) of 28 July 2011.#Lotta Gistö v Veronsaajien oikeudenvalvontayksikkö.#Request for a preliminary ruling from Korkein hallinto-oikeus.#Protocol on the Privileges and Immunities of the European Communities – Article 14, first paragraph – Determination of the domicile for tax purposes of the spouse of a European Union official – National legislation under which a person who has lived abroad for three years is no longer regarded as resident in the country and thus no longer subject to general tax liability.#Case C-270/10.

European Union · Court of Justice of the European Union · 28 July 2011

Record· CJCELEX 62010CJ0215decided

Judgment of the Court (Seventh Chamber) of 28 July 2011.#Pacific World Limited and FDD International Limited v The Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom.#Common Customs Tariff - Tariff classification - Combined Nomenclature - Moulded plastic false nail sets - Validity of Regulation (EC) No 1417/2007 - Other articles of plastics (heading 3926) - Manicure or pedicure preparations (heading 3304) - Manicure or pedicure sets and instruments (heading 8214).#Case C-215/10.

European Union · Court of Justice of the European Union · 28 July 2011

Record· CJCELEX 62009CJ0474decided

Judgment of the Court (Third Chamber) of 28 July 2011.#Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya (C-474/09 P), Territorio Histórico de Álava - Diputación Foral de Álava (C-475/09 P) and Territorio Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa (C-476/09 P) v European Commission.#Appeal - State aid - Actions for annulment - Decisions of the Commission concerning the State aid schemes implemented by Spain in favour of undertakings in the provinces of Vizcaya, Álava and Guipúzcoa - Reductions in the tax base for certain newly-created undertakings - Legitimate expectations - Principles of legal certainty and sound administration - Compliance with a reasonable time-limit - Lack of notification.#Joined cases C-474/09 P to C-476/09 P.

European Union · Court of Justice of the European Union · 28 July 2011

Record· CJCELEX 62009CJ0471decided

Judgment of the Court (Third Chamber) of 28 July 2011.#Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya (C-471/09 P), Territorio Histórico de Álava - Diputación Foral de Álava (C-472/09 P) and Territorio Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa (C-473/09 P) v European Commission.#Appeal - State aid - Action for annulment - Commission Decisions on State aid schemes implemented by Spain for firms in the provinces of Vizcaya, Álava and Guipúzcoa - Tax credit amounting to 45% of investments - Legitimate expectations - Principle of proportionality - Principles of legal certainty and good administration - Action within a reasonable time - Failure to notify.#Joined cases C-471/09 P to C-473/09 P.

European Union · Court of Justice of the European Union · 28 July 2011

Record· CJCELEX 62009CJ0397decided

Judgment of the Court (Third Chamber) of 21 July 2011.#Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Taxation - Directive 2003/49/EC - Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States - Business tax - Determination of the basis of assessment.#Case C-397/09.

European Union · Court of Justice of the European Union · 21 July 2011

Record· CJCELEX 62010CJ0464decided

Judgment of the Court (Seventh Chamber) of 14 July 2011.#Belgian State v Pierre Henfling and Others.#Reference for a preliminary ruling: Cour d'appel de Mons - Belgium.#Taxation - Sixth VAT Directive - Article 6(4) - Exemption - Article 13(B)(f) - Gambling - Services provided by a commission agent ‘buraliste’ acting in his own name but on behalf of a principal operating a business of taking bets.#Case C-464/10.

European Union · Court of Justice of the European Union · 14 July 2011

Record· COCELEX 62010CO0438decided

Order of the Court (Fifth Chamber) of 13 July 2011.#Direcţia Generală a Finanţelor Publice Bacău and Administraţia Finanţelor Publice Bacău v Lilia Druţu.#Reference for a preliminary ruling: Curtea de Apel Bacău - Romania.#Article 104(3), first indent of the Rules of Procedure - Internal impositions - Article 110 TFEU - Introduction of a pollution tax on first registration of motor vehicles.#Case C-438/10.

European Union · Court of Justice of the European Union · 13 July 2011

Record· COCELEX 62010CO0335decided

Order of the Court (Fifth Chamber) of 13 July 2011.#Administraţia Finanţelor Publice a Municipiului Târgu-Jiu and Administraţia Fondului pentru Mediu v Claudia Norica Vijulan.#Reference for a preliminary ruling: Curtea de Apel Craiova - Romania.#Article 104(3), first subparagraph of the Rules of Procedure - Domestic taxation - Article 110 TFEU - Pollution tax levied at the time of registration of motor vehicles.#Case C-335/10.

European Union · Court of Justice of the European Union · 13 July 2011

Record· COCELEX 62010CO0573decided

Order of the Court (Fifth Chamber) of 13 July 2011.#Sergiu Alexandru Micşa v Administraţia Finanţelor Publice Lugoj, Direcţia Generală a Finanţelor Publice Timiş and Administraţia Fondului pentru Mediu.#Reference for a preliminary ruling: Curtea de Apel Timişoara - Romania.#Article 104(3), first indent of the Rules of Procedure - Internal taxation - Article 110 TFEU - Introduction of a pollution tax on first registration of motor vehicles.#Case C-573/10.

European Union · Court of Justice of the European Union · 13 July 2011

Record· CJCELEX 62009CJ0262decided

Judgment of the Court (First Chamber) of 30 June 2011.#Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Free movement of capital - Income tax - Certificate relating to corporation tax actually paid on dividends of foreign origin - Prevention of double taxation of dividends - Tax credit for dividends paid by resident companies - Proof required as to the foreign tax deductible.#Case C-262/09.

European Union · Court of Justice of the European Union · 30 June 2011

Record· CJCELEX 62010CJ0212decided

Judgment of the Court (Fourth Chamber) of 16 June 2011.#Logstor ROR Polska sp. z o.o. v Dyrektor Izby Skarbowej w Katowicach.#Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Gliwicach - Poland.#Taxation - Capital duty - Directive 69/335/EEC - Indirect taxes on the raising of capital - Taxation of a loan taken up by a capital company from a person entitled to a percentage of the profits of the same company - Right of a Member State to reintroduce a tax which was no longer in force at the date of its accession to the European Union.#Case C-212/10.

European Union · Court of Justice of the European Union · 16 June 2011

Record· CJCELEX 62009CJ0465decided

Judgment of the Court (Third Chamber) of 9 June 2011.#Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya (C-465/09 P and C-468/09 P), Territorio Histórico de Álava - Diputación Foral de Álava (C-466/09 P and C-469/09 P) and Territorio Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa (C-467/09 P and C-470/09 P) v European Commission.#Appeals - State aid - Action for annulment - Decision initiating the formal investigation procedure under Article 88(2) EC - Subsequent final decisions finding that State aid schemes implemented by Spain in 1993 for certain newly established firms in Álava, Vizcaya and Guipúzcoa were not compatible with the common market - Corporation tax exemptions - Lis pendens - Concept of 'authorised aid' - Legitimate expectations - Compliance with a reasonable time-limit - No notification.#Joined cases C-465/09 P to C-470/09 P.

European Union · Court of Justice of the European Union · 9 June 2011

Proposal· PCCELEX 52011PC0302open

COUNCIL DECISION authorising Germany to apply a reduced rate of electricity tax to electricity directly provided to vessels at berth in a port ("shore-side electricity") in accordance with Article 19 of Directive 2003/96/EC Proposal for a COUNCIL DECISION authorising Germany to apply a reduced rate of electricity tax to electricity directly provided to vessels at berth in a port ("shore-side electricity") in accordance with Article 19 of Directive 2003/96/EC

European Union · European Commission · 27 May 2011

Report· CCCELEX 62010CC0274decided

Opinion of Mr Advocate General Bot delivered on 26 May 2011.#European Commission v Republic of Hungary.#Failure of a Member State to fulfil obligations - Taxation - VAT - Directive 2006/112/EC - Right to deduct - Procedures for exercise - Article 183 - National legislation allowing the refund of VAT excess only if it exceeds the amount of input tax corresponding to transactions not yet paid for.#Case C-274/10.

European Union · Court of Justice of the European Union · 26 May 2011

Report· CCCELEX 62010CC0240decided

Opinion of Mr Advocate General Mengozzi delivered on 26 May 2011.#Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III.#Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany.#Free movement of persons - Non-discrimination and citizenship of the Union - Income tax - Taking into account expatriation allowances in calculating a tax rate applicable to other revenue applying a progressive tax scale - Taking into account allowances granted to civil servants of another Member State exercising their functions on national territory - Disregarding allowances granted to national civil servants exercising their functions outside national territory - Comparability.#Case C-240/10.

European Union · Court of Justice of the European Union · 26 May 2011

Report· CCCELEX 62009CC0539decided

Opinion of Advocate General Trstenjak delivered on 25 May 2011.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Court of Auditors’ declared intention to carry out audits in a Member State – Member State’s objection – Powers of the Court of Auditors – Article 248 EC – Audit of the cooperation of the national administrative authorities in the field of value added tax – Regulation (EC) No 1798/2003 – Community revenue – Own resources accruing from value added tax.#Case C-539/09.

European Union · Court of Justice of the European Union · 25 May 2011

Report· CCCELEX 62009CC0397decided

Opinion of Advocate General Sharpston delivered on 12 May 2011.#Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Taxation - Directive 2003/49/EC - Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States - Business tax - Determination of the basis of assessment.#Case C-397/09.

European Union · Court of Justice of the European Union · 12 May 2011

Record· CJCELEX 62009CJ0441decided

Judgment of the Court (Seventh Chamber) of 12 May 2011.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Application of a reduced rate - Live animals normally intended for use in the preparation of foodstuffs for human and animal consumption - Supply, importation and acquisition of certain live animals, in particular horses.#Case C-441/09.

European Union · Court of Justice of the European Union · 12 May 2011

Record· CJCELEX 62009CJ0453decided

Judgment of the Court (Seventh Chamber) of 12 May 2011.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Application of a reduced rate - Live animals normally intended for use in the preparation of foodstuffs for human and animal consumption - Supply, importation and acquisition of certain live animals, in particular horses.#Case C-453/09.

European Union · Court of Justice of the European Union · 12 May 2011

Record· CJCELEX 62010CJ0107decided

Judgment of the Court (Third Chamber) of 12 May 2011.#Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP.#Reference for a preliminary ruling: Administrativen sad Sofia-grad - Bulgaria.#Reference for a preliminary ruling - VAT - Directives 77/388/EEC and 2006/112/EC - Refund - Time-limit - Interest - Set-off - Principles of fiscal neutrality and proportionality - Protection of legitimate expectations.#Case C-107/10.

European Union · Court of Justice of the European Union · 12 May 2011

Record· CJCELEX 62009CJ0384decided

Judgment of the Court (Third Chamber) of 5 May 2011.#Prunus SARL and Polonium SA v Directeur des services fiscaux.#Reference for a preliminary ruling: Tribunal de grande instance de Paris - France.#Direct taxation - Free movement of capital - Article 64 TFEU - Legal persons established in a non-Member State - Ownership of immovable property located in a Member State - Tax on the market value of that property - Refusal of exemption - Assessment with regard to overseas countries and territories - Combating tax evasion - Joint and several liability.#Case C-384/09.

European Union · Court of Justice of the European Union · 5 May 2011

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